The Portuguese Official Gazette published Law No. 36/2023, effectively transposing EU Directive 2021/514 (DAC7) into national legislation. The directive pertains to the mandatory automatic exchange of information (AEOI) concerning financial accounts.
The law encompasses a range of provisions, including:
- Requiring reporting platform operators to gather information on reportable sellers, both individuals and businesses, and to electronically transmit it to the relevant authority.
- ….
Source GVC
